Business Taxation

Catalog description

Using the U.S. Internal Revenue Code as a basis, students examine the federal system of taxation, emphasizing the laws governing tax matters and analyzing the taxation of corporations, S corporations, and partnerships; and addressing payroll and sales taxation and the tax impacts of formation, ongoing operations, disposition of a business entity, and other transactions upon shareholders, partners, and other stakeholders. This online course includes 2-4 synchronous video conferences, the scheduling of which will be confirmed during the first week of classes, with recordings available for students who are unable to attend. This course will not satisfy requirements toward majors in the School of Liberal Arts or the A.B. Freeman School of Business.